LET'S MAKE A DEAL: The Yankees appear set to offer a shortstop Derek Jeter a three-year contract worth $45 million. Photo: Reuters

Derek Jeter spent the last year deflecting any questions about free agency that came his way. Whenever he was asked about what he wanted in his next contract, he would say that can wait until the offseason.

It can’t wait any longer.

The negotiations between the Yankees and Jeter have reached the next step with the Yankees finalizing an offer of three years for around $45 million yesterday. Now, they are awaiting a counteroffer from Jeter’s camp.

Despite speculation, the Yankees have not heard from Jeter or his representatives as to what terms he is seeking in this contract. The 36-year-old shortstop made $21 million this year, the final of a 10-year deal.

The Yankees hoped Jeter would make an initial proposal to open negotiations, but when that never came they formulated their offer. As of late yesterday afternoon, the offer had not formally been made but it was expected to come last night or today. Either way, the Yankees have now created a baseline for negotiations to begin.

At $15 million per year, the Yankees would be giving Jeter a salary decrease based on his dismal 2010, when he batted a career-worst .270. But they also would be paying him above what his market value is projected to be, which is $10-12 million per season. A three-year deal would have him in pinstripes through age 40.

Jeter might come back with a request for four or five years or more money per year. There is also the possibility that Jeter will not respond to this offer at all, forcing the Yankees to come up with a new plan. It is likely the Yankees are willing to climb toward $60 million and possibly add an option year to the contract.

The Post reported this week that the Yankees had made it clear they are negotiating this contract based on Jeter’s worth as a baseball player, not as an icon. Yankees president Randy Levine spoke to that point at the general manager meetings this week.

“Everything he is and who he is gets factored in,” Levine said. “But this isn’t a licensing deal or commercial rights deal. He’s a baseball player. With that said, you can’t take away who he is. He brings a lot to the organization and we bring a lot to him.

“He’s a baseball player and we are doing a negotiation with a baseball player,” Levine added. “A lot goes into a negotiation with a player. But this isn’t the same negotiation as 10 years ago [when Jeter signed for $189 million]. It is a different time, a different place and a different stage.”

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The Yankees made a few minor moves yesterday. They released reliever Jonathan Albaledejo so he could sign a contract in Japan. They also added pitchers Dellin Betances and Ryan Pope and infielder Brandon Laird to the 40-man roster, bringing it to 33 players.

They made a trade with the Braves for minor league outfielder Cody Johnson, sending cash to Atlanta in the deal.